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Form 14446-JA: 14446 (ja)
Treasury - Internal Revenue Service Form 14446 (ja) is a Taxpayer Consent form required when services are provided virtually by VITA/TCE volunteers. This revision, dated 11-2023, requires consent for various virtual processing methods.
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IRS Form 14446-JA - 14446 (ja)
Treasury - Internal Revenue Service Form 14446 (ja) is a Taxpayer Consent form required when services are provided virtually by VITA/TCE volunteers. This revision, dated 11-2023, requires consent for various virtual processing methods.
Risk Radar
Scan points- 1Failing to sign Form 14446 (ja) means the tax return may not be prepared using the virtual procedure.
- 2Failing to sign Part III if using virtual VITA/TCE services.
- 3Not listing all required personal details in Part III (Name, DOB, Phone, Email).
- 4For joint filing, omitting the spouse's signature or date on Form 14446 (ja).
- 5Selecting 'No' to the accuracy review request when you wish for IRS review.
Plain English
This form allows you to agree to how the IRS and its volunteer helpers will process your tax information. It confirms that you understand how your data will be handled, whether it is created virtually or in person. Signing this document permits the necessary procedures for preparing and reviewing your tax return.
Submission Date
- Filing date: 2023-12-27 22:10:25
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a taxpayer's acceptance or interview/quality check with a VITA/TCE volunteer is conducted non-face-to-face.
- Do not use it when the taxpayer remains at the venue (e.g., in another room or waiting in a car) and no other procedures are involved, as this qualifies as a 'Deposit Venue' where the taxpayer does not need to fill out Form 14446.
- Check Form 14446 itself when the taxpayer leaves the venue premises while their tax documents are left behind for any reason.
Form selector
Use this form or another form?
Taxpayer remains on-site (Deposit Venue)
The taxpayer does not need to fill out Form 14446 because they remain at the venue.
✓ Check Part I: Deposit Venue description
Documents are left at one location, but preparation/review occurs elsewhere (Acceptance Venue)
The information may be sent to another place for interview, preparation, or quality check.
✓ Check Part I: Acceptance Venue description
Preparation and Quality Check occur at the same venue(s)
This venue may receive documents from one or more acceptance venues.
✓ Check Part I: Preparation/Quality Check only description
Deadline or filing window
The form is required when services are rendered virtually. If consent is given, it remains valid for a period of 1 year unless a different duration is specified by the taxpayer on Form 14446 (ja).
Checklist
What you need before filling it out
Part I: Venue Name
The name of the venue where services are rendered · Form p.1
Venue Address (City, State, Zip)
Town, City, State, ZIP code of the venue · Form p.1
Procedure Type (A-E)
Selecting A (Deposit), B (Acceptance), C, D, or E (100% Virtual) · Form p.1
Taxpayer Consent Agreement
The taxpayer's agreement to the virtual process and review procedures · Form p.3
Consent Period Duration
Not specified if left blank; otherwise, it is 1 year from the date of signature (if not specified). · Form p.3
Before you submit
- 1Confirm that all relevant venue information (Name, Address, SIDN, etc.) is filled out in Part I.
- 2Verify the correct virtual process type (A, B, C, D, or E) is selected under Part I.
- 3Ensure that if filing jointly, both the taxpayer and spouse sign Part III.
- 4Confirm the date of signature on Part III matches the current filing date.
- 5Check that all required fields in Part III (Printed Name, DOB, Phone, Email) are completed for each party.
- 6Verify consent is given specifically to use the 'Virtual VITA/TCE Process' (Part III checkbox).
- 7If applicable, confirm the correct contact information for TIGTA is noted if filing a complaint.
How to file this form
- 1Complete Part I by filling in all required venue details and selecting the appropriate virtual VITA/TCE method.
- 2In Part III, indicate agreement to the random review process and sign/date the consent form for each taxpayer involved.
- 3If filing jointly, ensure both the primary taxpayer and spouse complete their respective sections of Part III (Printed Name, DOB, etc.).
- 4Sign or electronically sign Part III, confirming agreement to the virtual VITA/TCE process, and retain a copy of the executed Form 14446 (ja) for your records.
Known limitations
- 1The form is required when VITA/TCE services are provided virtually (non-in person) and either an interview, intake, or quality check occurs remotely.
- 2If the taxpayer does not leave the venue premises (e.g., waiting in another room or car), they are not considered a 'Drop-off Venue' requiring completion of Form 14446 (ja).
- 3A taxpayer must complete Form 14446 (ja) if they leave the venue premises after leaving tax documents behind.
- 4If filing jointly, both spouses must sign and date Form 14446 (ja).
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision 11-2023, and it is dated November 2023. Page 3 of Form 14446 (ja) serves as the location for other necessary documents.
What changed or needs a fresh check
- Edition date — confirm Revision 11-2023 is present.
- Catalog Number — confirm 58190Z is listed on the form.
- Mailing address — Not stated in the official source (though contact info for TIGTA is provided).
- Signature — ensure both the taxpayer and spouse (if filing jointly) sign and date Part III.
Quick Facts
Downloads
After you file
- 1Retain a copy of the completed Form 14446 (ja).
- 2The IRS may randomly select venues for review to ensure quality service.
- 3If an error is found, the venue will make the necessary corrections.
- 4IRS personnel do not retain personal information from verified tax returns created using this process.
Sources
- SRCInstructions p.1 — The form is required when intake/interview and/or quality check occur virtually (non-in person).
- SRCInstructions p.1 — A venue must explain the process to the taxpayer, and if applicable, notify them of data transfer risks.
- SRCInstructions p.1 — Part I requires Venue Name, Address, SIDN, Coordinator Name, Contact Person Name, and Phone Number.
- SRCInstructions p.2 — Part II details procedures like scheduling (how appointments are made) and document protection.
- SRCInstructions p.3 — Part III states that the IRS randomly selects venues for review to ensure quality service.
- SRCInstructions p.3 — The consent period is valid for 1 year if no specific duration is designated upon signing.
Common confusion points
What happens if my return is selected for IRS review?
The IRS staff will check the accuracy of the return, and the venue will correct any errors found.
Does signing this form mean I agree to all virtual processes?
Yes; signing Form 14446 (ja) means agreeing to the procedures listed for tax preparation.
If we sign jointly, who else needs to sign?
The spouse must also sign and date Form 14446 (ja).
What if I don't want my return reviewed by the IRS?
It does not affect the services provided at the venue.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Contact the Treasury Inspector General for Tax Administration (TIGTA) at 1-800-366-4484 or [email protected] if information is disclosed or used improperly.
Questions about IRS Form 14446-JA
What is IRS Form 14446-JA used for?
This form allows you to agree to how the IRS and its volunteer helpers will process your tax information. It confirms that you understand how your data will be handled, whether it is created virtually or in person. Signing this document permits the necessary procedures for preparing and reviewing your tax return.
Who must file IRS Form 14446-JA?
The filer category must consent when receiving VITA/TCE services through a virtual process. This applies to taxpayers utilizing the service provided by a host location (会場).
What information does IRS Form 14446-JA require?
Part I collects details about the hosting location, such as the Location Name and SIDN. Part III documents the taxpayer's agreement regarding accuracy review and virtual disclosure.
When is IRS Form 14446-JA due?
The form must be signed when services are provided virtually to ensure consent is obtained for the procedure. The duration of consent is 1 year if no specific period is designated on Form 14446 (ja).
Where do I file IRS Form 14446-JA?
The source does not specify a mailing address or service center routing rule, but it must be completed when services are provided by a VITA/TCE host location.
How do I complete IRS Form 14446-JA?
First, Part I must be filled out by the host location detailing its information. Next, the taxpayer must complete Part III by selecting 'Yes' or 'No' for the accuracy request. Finally, the taxpayer signs and dates in Part III, providing their personal details.
What happens if IRS Form 14446-JA is filed incorrectly?
If the taxpayer chooses not to sign this form, they may be unable to have their tax return prepared using these procedures. Failure to consent means agreeing to none of the listed virtual processes.
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